PERANAN ANGGARAN BIAYA OPERASIONAL DALAM MENINGKATKAN EFISIENSI PADA PT. SOP SUMSUM LANGSA

Abstract

Company management, one of the most important issues is the role of the operational cost
budget in a company. Measurement of a company's financial performance will show
whether or not a company is healthy in carrying out its operational activities during a certain
period. This study aims to determine the role of the operational cost budget in increasing the
efficiency of PT. Sop Sumsum Langsa has been implemented as in increasing the efficiency
of the company. This research method using descriptive study. The type of data used is
primary and secondary data. Data collection techniques were carried out by interviews and
documentation. The results showed that the realization of the operational cost budget that
had been set at PT. Sop Sumsum Langsa was good (95.29%) where each section carried out
operational activities based on the budget that had been set by the company. The operational
cost budget has a role as a means of controlling operational costs and avoiding excessive use
of costs, as well as controlling an activity so that it does not deviate from the budget that has
been made as minimum as possible.